https://www.taxtmi.com/caselaws?id=169835 The Tribunal allowed all five appeals of the assessee, overturning the denial of deduction under Section 80IB(10) of the Income Tax Act. The Tribunal held that the completion certificate filed by the assessee before the local authority on 25-3-2008 was relevant, and the delay in obtaining the occupancy certificate on 10-10-2008 was not within the assessee's control. As the project was completed as per approved plans and necessary forms were filed in time, the denial of deduction was deemed unjustified. en-us Tue, 30 Aug 2011 00:00:00 +0530 Tue, 26 Sep 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169835 The Tribunal allowed all five appeals of the assessee, overturning the denial of deduction under Section 80IB(10) of the Income Tax Act. The Tribunal held that the completion certificate filed by the assessee before the local authority on 25-3-2008 was relevant, and the delay in obtaining the occupancy certificate on 10-10-2008 was not within the assessee's control. As the project was completed as per approved plans and necessary forms were filed in time, the denial of deduction was deemed unjustified. Case-Laws Income Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169835